Shri Inder Singh and Others vs Income Tax Officer
Case No: ITA No.- 1551/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/16/2026
Parties Involved
assesseeShri Inder Singh and Others
revenueIncome Tax Officer
Facts Summary
The assessee, a partnership firm engaged in providing storage and warehousing facilities, filed a return of income for the Assessment Year 2021-22 claiming a refund of Rs. 22,51,892/-. The return was processed under Section 143(1) granting a refund of Rs. 35,019/-. The firm attempted to file rectification applications under Section 154 of the Income Tax Act on 02.12.2022 and 05.12.2022, both of which were rejected. A subsequent rectification application on 27.05.2023 was partially allowed, grant…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing appeal
- 2. Grant of TDS credit as per Form 26AS